Integrating Green Tax Education: Multidisciplinary Training for Lecturers to Improve Teaching Practices in Higher Education
Sílvia Coutinho Santos, Sustainable Development Research Institute (SDRI), Technological University of the Shannon: Midlands Midwest & Research Centre on Accounting and Taxation (CICF), Polytechnic University of Cávado and Ave (Portugal)
Ana Arromba Dinis, Research Centre on Accounting and Taxation, Higher School of Management, Polytechnic University of Cávado and Ave, Portugal (Portugal)
Liliana Pereira, Research Centre on Accounting and Taxation, Higher School of Management, Polytechnic University of Cávado and Ave, Portugal (Portugal)
Shane O'Sullivan, Sustainable Development Research Institute, Technological University of the Shannon (Ireland)
Abstract
Considering the 2030 Agenda, climate change and its challenges have become central concerns within the broader context of sustainable development (SD). The literature posits that the preferred method for surmounting the obstacles to the implementation of beneficial practices that facilitate the desired level of SD is through education [1], [2]. In this research, given the fundamental role of Higher Education (HE) in the training of future professionals, the authors aim to investigate the integration of green taxation into their curricula, which is designed to facilitate the attainment of the 2030 Agenda’s goals and targets, regarded as one of the most efficacious instruments for achieving this objective [3], [4]. Additionally, this study aims to investigate the methods and challenges to multidisciplinary teaching of the subject.
This research used an exploratory and descriptive qualitative design, complemented by an exploratory case study of courses at the University of Manchester, United Kingdom (UK). This was achieved using documentary research, whereby data was collected from the university’s website. Findings indicate the necessity to incorporate green taxation into the curriculum of HE and provide training for teachers to enhance them with the requisite pedagogical skills. This suggests the necessity for an investigation into the integration of this multidisciplinary subject and an analysis of the training provided to teachers across different regions.
Keywords |
Green Taxation, Higher Education, Multidisciplinary Training, Teaching Practices, Sustainability |
REFERENCES |
[1] Y. Cheng, G. Zhao, W. Meng, and Q. Wang, “Resources utilization, taxation and green education: A path to sustainable power generation,” Resources Policy, vol. 88, Jan. 2024, doi: 10.1016/j.resourpol.2023.104389. [2] I. García-Alonso, D. Sosa-Martín, and R. Trujillo-González, “Assessing sustainability competencies present in class proposals developed by prospective mathematics teachers,” Avances de Investigacion en Educacion Matematica, no. 23, pp. 61–83, 2023, doi: 10.35763/aiem23.5419. [3] J. César De Medeiro and A. sen Lawyer, “Environmental Taxation: Extra-Fiscality and Contribution to the Ecologically Balanced Environment,” Scientific Journal of Applied Social and Clinical Science, vol. 2, no. 18, 2022, doi: 10.22533/at.ed.2162182213099. [4] A. Stechemesser et al., “Climate policies that achieved major emission reductions: Global evidence from two decades,” Science, vol. 385, pp. 884–892, Aug. 2024, [Online]. Available: https://www.science.org.
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